海南博鳌乐城国际医疗旅游先行区

海关税收优惠政策指引

Hainan Boao Lecheng International Medical Tourism Pilot Zone

General Guideline for Customs Tax Preferential Policy

 

中华人民共和国海口海关

Haikou Customs District, People’s Republic of China

2015.11

 

  

前　　言

 

2013年2月，国务院正式下发《关于同意设立海南博鳌乐城国际医疗旅游先行区的批复》（国函〔2013〕33号），赋予博鳌乐城国际医疗旅游先行区9项重大开放政策支持。为用好用足国家出台的优惠政策，便于广大进出口企业了解国家进出口税收政策，海口海关根据海南省委省政府部署要求，研究整理了博鳌乐城国际医疗旅游先行区内享受的税收优惠政策及海关通关措施，现特印制此政策指引供参阅。

 

        　　　　　　　　　　　　　　　　2015年11月

PREFACE

        In February, 2013, “An Approval For Establishing Hainan Boao Lecheng International Medical Tourism Pilot Zone” (Guohan No.33, 2013) was issued by the State Council, granted 9 items of major open policies supports to the zone. According to the deployment requirements of Hainan provincial party committee and governments, the tax preferential policies and clearance measures are arranged by Haikou Customs, and printed as an general guideline for reference.

 

 

        2015.11

海南博鳌乐城国际医疗旅游先行区

海关税收优惠政策指引

目　录

Hainan Boao Lecheng International Medical Tourism Pilot Zone

General Guideline for Customs Tax Preferential Policy

CONTENT

一、先行区可享受哪些关税税收优惠政策------------

1. What tax preferential policies can be enjoyed?

二、先行区享受关税税收优惠政策应具备哪些条件------

2. What conditions should be required for the policies?

三、先行区进口药品、医疗器械及自用设备的减免关税需办理哪些手续-------

3. What duty-free procedures should be handled for imported medicine, medical equipments and self-use machines?

四、先行区进口的药品、医疗器械及自用设备可以享受哪些海关便捷通关措施------

4. What facilitative measures can imported medicine, medical equipments and self-use?machines be granted for?convenient?and quick customs clearance?

五、先行区免税进口科教用品或科技开发用品可否用于其他单位的科研，或者放置在医院临床使用------

5. Whether the scientific and educational goods or technology development products duty-free importation can be used for scientific research by other department, or clinical application in hospitals?

六、先行区减免税进口自用设备需遵循哪些海关管理规定---

6. What customs regulations should be followed in tax reduction for importing self-use machines？

七、国务院批准海南博鳌乐城国际医疗旅游先行区政策内容------

7. Contents of the policies The State Council approved for establishing Hainan Boao Lecheng International Medical Tourism Pilot Zone

海南博鳌乐城国际医疗旅游先行区

海关税收优惠政策指引

Hainan Boao Lecheng International Medical Tourism Pilot Zone

General Guideline for Customs Tax Preferential Policy

    一、先行区可享受哪些关税税收优惠政策？

1. What tax preferential policies can be enjoyed?

海关减免税规定多、层次多、涉及面广，每项规定都由减免原因、优惠对象、减免范围、申办程序等要素构成。根据医疗先行区的发展定位、发展方向和现行的税收优惠政策，医疗先行区可享受的优惠政策主要包括：

There are numbers of regulations on customs reduction, and they are multilevel, wide scale, and all composed by reasons of reduction, preferential targets, scopes of reduction and application procedures. According to the development direction, orientation and current tax incentives, the tax preferential policies can be enjoyed in the zone are mainly including:

一是科教用品或科技开发用品税收优惠政策；

Ⅰ.Policies for scientific and educational goods or technology development products;

二是内外资鼓励项目税收优惠政策；

Ⅱ.Policies for domestic-funded or foreign-funded encouraged projects;

三是对于今后先行区确需进口的、关税税率较高的部分医疗器械和药品，财政部要会同有关部门统筹研究适当降低进口关税。

Ⅲ. The import taxes for parts of necessarily imported medical instruments and medicines with high tariff rates, will be appropriate reduced by Ministry of Finance, after integrated deliberations with related departments.

海关对符合科教用品或科技开发用品税收优惠政策进口的医疗科研设备，在规定免税范围内，免征进口关税和进口环节增值税、消费税；对符合鼓励项目（包括内资鼓励项目、外资鼓励项目和中西部目录）进口的医疗科研设备，在规定范围内，免征进口关税，照章征收进口环节增值税；对医疗先行区今后确需进口的、关税税率较高的部分医疗器械和药品适当降低进口关税，将由财政部会同有关部门统筹研究可适当降低进口关税。

Within the duty-free allowance, the exemption of duty, import value added tax and consumption tax will be granted by the customs to those medicine scientific research equipments, upon finding conformity with the tax preferential policies for imported scientific and educational goods or technology development products, while imposing import VAT under relevant regulations and enjoying duty-free to those importing eligible for encouraged projects(including domestic-funded, foreign-funded and in the Midwest list). Besides, import taxes for parts of the medical instruments and medicines, which necessarily import with high tariff rates, will be appropriate reduced by Ministry of Finance, after integrated deliberations with related departments.

二、先行区享受关税税收优惠政策应具备哪些条件？

2. What conditions should be required for the policies?

（一）享受科教用品或科技开发用品关税税收优惠政策应具备的主体资格：

Ⅰ.Subject qualification of enjoying the tax preferential policies for scientific and educational goods or technology development products:

1.国务院部委、直属机构和省、自治区、直辖市、计划单列市所属专门从事科学研究工作的各类科研院所；

ⅰ. All types of research institutes specialized in scientific research, which under the?ministries and commissions of?the State?Council, the organizations directly under the State Council, provinces，autonomous regions, or the city specifically designated in the state plan;

2.国家承认学历的实施专科及以上高等学历教育的高等学校；

ⅱ.High schools implementing higher education for college degree or above, national recognition of their qualifications;

3.财政部会同国务院有关部门核定的其他科学研究机构和学校；

ⅲ.Other scientific research departments and institutes approved jointly by Ministry of Finance and related departments of State Council;

4.科技部会同财政部、海关总署和国家税务总局核定的科技体制改革过程中转制为企业和进入企业的主要从事科学研究和技术开发工作的机构；

ⅳ.Organizations mainly specialized in scientific research and technology development ,which transformed or entered enterprises during reform of scientific and technological system, jointly approved by MOST(Ministry?of?Science?and?Technology), Ministry of Finance, General Administration of Customs and SAT(State Administration of Taxation);

5.国家发展和改革委员会会同财政部、海关总署和国家税务总局核定的国家工程研究中心；

ⅴ.State engineering research center, jointly approved by NDRC(National Development and Reform Commission), Ministry of Finance and General Administration of Customs;

6.国家发展和改革委员会会同财政部、海关总署、国家税务总局和科技部核定的企业技术中心；

ⅵ.Enterprise technology centers, jointly approved by NDRC(National Development and Reform Commission), Ministry of Finance, General Administration of Customs and MOST(Ministry?of?Science?and?Technology);

7.科技部会同财政部、海关总署和国家税务总局核定的国家重点实验室和国家工程技术研究中心；

ⅶ.State key laboratories and enterprise technology centers, jointly approved by MOST(Ministry?of?Science?and?Technology), Ministry of Finance, General Administration of Customs and SAT(State Administration of Taxation);

8.财政部会同国务院有关部门核定的其他科学研究、技术开发机构；

ⅷ.Other scientific research and technology development organizations, jointly approved by Ministry of Finance and related departments of State Council;

9.符合资格条件的外资研发中心；

ⅸ. Foreign-funded R&D center being eligible for qualification;

10.科技类民办非企业单位。

ⅹ.Technology private Non-enterprise Entities.

（二）享受鼓励项目关税税收优惠政策应具备的条件：

Ⅱ.Conditions of enjoying tax preferential policies for encouraged projects;

1.符合《产业结构调整指导目录》中鼓励类的国内投资项目；

ⅰ.Domestic-funded projects according with the encouraged categories in  

2.符合《外商投资产业指导目录》中鼓励类的外商投资项目；

ⅱ.Foreign-funded projects according with the encouraged categories in  

3.符合《中西部地区外商投资优势产业目录》海南省适用条目的项目。

ⅲ.Projects according with the clauses of Hainan province in  

4.利用外国政府贷款和国际金融组织贷款项目。

ⅳ.Projects?using?loans?or?aid?funds?from??foreign governments and international?organizations.

（三）医疗旅游先行区进口医疗器械、药品降低进口关税应具备的条件：

Ⅲ.Conditions of the import duty reduction for imported medical equipments and medicines in the pilot zone:

医疗旅游先行区企业结合国际市场贸易形势、先行区和自身发展建设需要，针对国际先进技术产品的关税问题，提出降低关税税率的建议，经上报财政部会同有关部门批准后，海关办理相关进口手续。

The enterprises in the pilot zone should profound the reduction of tax rate, being aimed at tariffs of the international advanced technology products, in combination with the situation of international market trade and the development needs between the pilot zone and themselves. After the proposals are reported and approved by the Ministry of Finance jointly with other related departments, it shall go through the import process with the customs.

三、先行区进口药品、医疗器械及自用设备的减免关税需办理哪些手续？

3.What duty-free procedures should be handled for imported medicines, medical equipments and self-use machines?

（一）进口科教用品、科技开发用品或鼓励项目自用设备减免关税办理流程。

Ⅰ.Procedures of tax reduction for imported scientific and educational goods, technology development products or self-use equipments of encouraged projects.

1.申办材料

ⅰ.Application material

企业营业执照或者事业单位法人证书等证明材料；相关政策规定的享受进出口税收优惠政策资格的证明材料；海关认为需要提供的其他材料。

Proof materials such as business license and legal person's?registration?of?institutions; Proof materials for the qualification enjoying import and export tax preferential policies in related policy regulations; and other materials the customs consider to be provided necessarily.

2.办理流程

ⅱ.Manage workflow

先行区政务服务窗口受理—海关减免税审核确认—办理进出口通关手续。

Admissibility by administrative service window of the pilot zone- Verification of customs tax reduction-?Going through import and export customs formalities.

（二）进口医疗器械、药品降低关税的减免税办理流程。

Ⅱ.Tax reduction workflow of importing medical equipments and medicines.

1.申办材料：

ⅰ.Application material

进口货物清单、进出口报关单证、海关需要的其他证件。

Inward manifest, clearance documents and any other credentials that customs considered to be provided necessarily.

2.办理流程：

ⅱ.Manage workflow

先行区政务服务窗口受理—海关减免税审核确认—办理进出口通关手续

Admissibility by administrative service window of the pilot zone- Verification of customs tax reduction-?Going through import and export customs formalities.

四、先行区进口的药品、医疗器械及自用设备可以享受哪些海关便捷通关措施？

What facilitative measures can importing medicine, medical equipments and self-use?machines be granted for?convenient?and quick customs clearance?

海口海关本着“严密监管、高效运作”的原则，不断创新海关监管模式，进一步优化海关监管和服务。根据先行区进口医疗器械、药品的特点和特殊要求，海关将通过信息化管理、设立保税仓、专用窗口或“绿色通道”等方式，专门验放有关医疗设备等物资。同时，向进出口企业提供“7×24小时预约通关”、“提前报关”、“上门验放”、“加急通关”等通关便利措施，为先行区创造良好的通关环境。

Haikou Customs continuously innovate the customs supervision models and make further advance in supervision and service, on the principle of “tight supervision and efficient operation ”. In accordance with the characteristics and special requirements of importing medical equipments and medicines in the pilot zone, the customs will specially declare the related medical equipment materials through management of information, establishment of bonded warehouse, special windows and “Green Channel”. Meanwhile, we provide many kinds of convenient?and quick customs clearance such as 7 *24-hour’s appointment?customs passage, applying in advance, on-door clearance and urgent clearance, creating a favorable clearance environment for the pilot zone.

五、先行区免税进口科教用品或科技开发用品可否用于其他单位的科研，或者放置在医院临床使用？

5. Whether the scientific and educational goods or technology development products duty-free importation can be used for scientific research by other units, or clinical application in hospital?

（一）经海关核准，符合免税进口科教用品或科技开发用品的医疗研究机构，可以将其免税进口的医疗科研设备用于其他单位的科学研究、教学和科技开发活动，但不得移出本单位；

Ⅰ.The medical scientific and educational equipments of the medical research can be used for the scientific research, education and technology development, after being granted for scientific and educational goods or technology development products duty-free importation by customs, but cannot be moved out of this unit.

（二）经海关核准，医疗研究机构为从事科学研究、教学活动，可以将免税进口的医疗科研设备放置于其经省级或省级以上的教育或卫生主管部门批准的附属医院临床使用。

The scientific and educational goods or technology development products duty-free importation of the medical research, those of which specialized in scientific research or education, can be used for clinical application in affiliated hospitals upon approval by the Education or Health Authorities at the provincial level of above, after being granted by customs.

六、先行区减免税进口自用设备需遵循哪些海关管理规定？

6.What customs regulations should be followed in tax reduction for importing self-use machines？

（一）在进口减免税货物的海关监管年限内，未经海关许可，减免税申请人不得擅自将减免税货物转让、抵押、质押、移作他用或者进行其他处置。

ⅰ.Without customs approval, no applicant of duty reduction or exemption can dispose the goods under?duty reduction or exemption in the methods of transference, mortgage, pledge, used for other purposes, etc, in the period of customs supervision on imported?goods?with deducted duties or with duties?exempted.?

（二）除海关总署另有规定外，在海关监管年限内，减免税申请人应当按照海关规定保管、使用进口减免税货物，并依法接受海关监管。进口减免税货物的监管年限为：

ⅱ. Unless otherwise specified by the General Administration of Customs, applicant of duty reduction or exemption should keep and use the imported goods with deducted duties or with duties?exempted and take in charge legally in the period of customs supervision. The periods are:

1.船舶、飞机：8年：

● Ships and aircraft: 8 years;

2.机动车辆：6年；

● Moto vehicles: 6 years;

3其他货物：5年.

Other goods: 5years..

监管年限自货物进口放行之日起计算。

The period of customs supervision is calculated from goods import release.

（三）在海关监管年限内，减免税申请人发生分立、合并、股东变更、改制等变更情形的，权利义务承受人应当自营业执照颁发之日起30日内，向原减免税申请人的主管海关报告主体变更情况及原减免税申请人进口减免税货物的情况。

ⅲ.If the applicant of duty-free suffers from discrete, merging, shareholders turnover and restructuring in the period of customs supervision, the successor should report the change of main body and the information of imported goods with deducted duties or with duties?exempted by the original applicant within 30 days since ?the day on which the business?license??is?issued.?

经海关审核，需要补征税款的，承受人应当向原减免税申请人主管海关办理补税手续；可以继续享受减免税待遇的，承受人应当按照规定申请办理减免税备案变更或者减免税货物结转手续。

If it is to be required to levy duties after customs audits, they should pay their duties?to?the?Customs?at the applicant's locality; or, if it is continuously enjoy treatment of tax reduction or exemption, they should apply for the formalities of changing tax relief record or carry over formalities of duty-free goods.

（四）在海关监管年限内，因破产、改制或者其他情形导致减免税申请人终止，没有承受人的，原减免税申请人或者其他依法应当承担关税及进口环节海关代征税缴纳义务的主体应当自资产清算之日起30日内向主管海关申请办理减免税货物的补缴税款和解除监管手续。

ⅳ.If the applicant without successor terminate the tax reduction or exemption caused by bankruptcy, restructuring or any other reasons in the period of customs supervision , they, or any other subjects succeeding to the legal obligations about levying customs duties, the?import?link?taxes, should apply to customs for the formalities of supplementary?payment and supervision release within 30 days since the day on liquidate assets.

（五）在海关监管年限及其后3年内，海关依照《海关法》和《中华人民共和国海关稽查条例》有关规定对减免税申请人进口和使用减免税货物情况实施稽查。

ⅴ.Customs inspection will be made to the duty-free applicant for the import and use condition during the period of customs supervision plus 3 years after , in accordance with Customs Law and The Customs Inspection Regulation of the People's Republic of China.

七、国务院批准海南博鳌乐城国际医疗旅游先行区先行先试政策内容

7. Contents of the policies State Council approved for establishing Hainan Boao Lecheng International Medical Tourism Pilot Zone

（一）加快先行区医疗器械和药品进口注册审批。对国外依法批准上市、未获得我国注册批准的药品进口注册申请，可按照新药注册特殊审批管理规定的要求，申请实行特殊审批；对于医疗机构因临床急需进口少量药品的，可按相关法律法规要求，向国务院药品监督管理部门提出申请，经批准后进口，进口药品应当在指定的医疗机构内用于特定医疗目的。

Ⅰ.Speeding up the process of registration for imported medical equipments and medicines. With respect to those registering application for imported medicines without registration approval by nation, special registration approval would be agreed to apply for under the requirement of the management regulation for new medicines registration. Besides, if the imported medicines, which should be used for special medical purpose in particular medical institutions, are indeedly needed for clinical purposes, the medical institutions would apply for importing medicines to National Regulatory Authority under relevant laws and rules, and imported after approved.

（二）按照医疗技术临床应用管理办法和医疗技术临床研究有关规定实施医疗技术准入。先行区可根据自身的技术能力，申报开展干细胞临床研究等前沿医疗技术研究项目。

Ⅱ.Medical technology access would be implemented in accordance with the management measures and regulations for medical technology clinical use and research. Based on its own capacity, cutting-edge medical technology research projects would be applied for carrying out clinical?research?of?adult?stem cells in the pilot zone.

（三）卫生部门在审批先行区非公立医疗机构及其开设的诊疗科目时，对其执业范围内需配备且符合配置标准要求的大型医用设备可一并审批。

Ⅲ.The non-public medical institution and its diagnosis?subjects in the pilot zone would be approved simultaneously with large?medical?equipment, which needs to be allocated and matches the allocation standards.

（四）境外医师在先行区内执业时间试行放宽至三年。海南省人民政府可结合先行区自身实际，制定实施境外医技、医护人员来先行区执业的相关办法，并报卫计委备案。鼓励先行区在中医预防保健机构和人员准入、服务规范，以及服务项目准入、收费等方面先行试点。

Ⅳ.The practicing time of overseas doctor is extend to 3 years. The People’s Government of Hainan province would implement relevant methods for medical staff, and put on record in Health Department, encouraging pilot prevention and health institutions , staff access, service regulation and service projects access and charge.

（五）允许境外资本在先行区内举办医疗机构。逐步取消合资或合作医疗机构的境外资本股权比例限制，逐步放开境外资本在先行区设立独资医疗机构。

Ⅴ.Allow using overseas capital to set up medical institution in the pilot zone. Eliminate the proportion limit on overseas capital stock right for joint venture or cooperation medical institution step by step, and release the limit on overseas capital to set up sole medical institution.

（六）对于今后先行区确需进口的、关税税率较高的部分医疗器械和药品，财政部要会同有关部门统筹研究适当降低进口关税。

ⅵ.The Ministry of Finance, jointly with relevant department, would take into overall consideration of the tax reduction or exemption of parts of imported medical equipments and medicines, which is needed to import with a high duty rate.

（七）根据先行区开发建设实际，适当增加海南省新增建设用地计划指标；涉及基本农田调整的，应按照国家法定程序报批。

ⅶ.Properly add indexes of newly-added?construction?land in Hainan, according to actual conditions of the construction of the pilot zone. It is to be required approval upon a national legal procedure, if it relates to the adjustment of basic farmland.

（八）支持并指导先行区引入生态、医疗、新能源等相关国际组织，承办国际会议。探索创建健康旅游国际组织。

ⅷ. Support and guide the pilot zone to bring in relevant international organizations such as ecology, medical treatment and new energy, and host international forum to explore to create a healthy tourism international organization.

（九）鼓励先行区利用多种融资渠道，吸引社会投资。支持境内保险资金等长期资金在依法合规的前提下，按市场原则投资养老实体和医疗机构。

ⅸ. Encourage the pilot zone to attract social investment through many sorts of financial channels and support the long-term funds like domestic insurance funds to invest the pension entities and medical institutions in the principle of market under the premise of low compliance.